The Scottish Government has indicated its intention to lay draft amending regulations shortly after the Parliamentary summer recess. These regulations are expected to create a new window of opportunity for self-catering operators to submit evidence to Assessors relating specifically to the 2023-24 valuation year.
Importantly, this new window is not limited to operators who have already lodged appeals, proposals, or who have had appeals rejected by the Tribunal. All self-catering property owners and occupiers will have the opportunity to submit relevant information once the regulations are in place.
Implications for Appeals and Evidence Submissions
Given this forthcoming legislative change, members may wish to reconsider pursuing appeals at this stage, particularly in relation to:
While the decision to continue or pause an appeal remains at the discretion of each appellant, we are advised that the Local Taxation Chamber (LTC) has been made aware of the Scottish Government’s intention to introduce these changes. This may support requests to sist (pause) any ongoing proceedings related to 2023-24 evidence.
From a strategic perspective, this pause could allow Assessors to focus their resources on assessing the new evidence submissions under the revised regulations, rather than allocating capacity to appeal hearings. This would likely facilitate a more efficient and constructive resolution of outstanding 2023-24 cases once the legislative window opens.
Local Authority and Assessor Discretion
The Scottish Government has communicated its legislative intentions to local authorities and Assessors. While the Government cannot mandate that they delay enforcement action, it is reasonable to expect that these bodies will factor in the forthcoming changes when deciding how to proceed with any current or pending cases related to 2023-24.
Water Provider Contracts
Separately, please note that contracts with water providers are considered private commercial agreements between businesses and suppliers. The Scottish Government has no scope to intervene in these contractual matters.